Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared.

Syftet med denna uppsats är att undersöka och kartlägga begreppet kreativ redovisning. Vi har antagit ett utifrånperspektiv vilket innebär att vi objektivt granskar och analyserar uppfattningar kring begreppet kreativ redovisning. Vår ansats är kvalitativ och våra metoder består av en litteraturstudie och i intervjuer. Vår slutsats är att det inte finns en entydig uppfattning av begreppet kreativ redovisning. Det är ett komplicerat begrepp och uppfattningen om den styrs av flera olika faktorer.

With new energy directives in place, the Swedish Social Service (SSS) stands beforethe challenge how to reduce the energy demand in its locales. It is a complex matter,as the locales are rented from various property owners and it becomes a question ofhow to reduce the operational electricity and influence the property owners to workmore with energy efficiency. This thesis takes a balanced research approach in threeparts. Firstly a qualitative part in form of interviews with personnel at the SSS and itsproperty owners, secondly a quantitative part of descriptive nature in form of energystatistics and thirdly a literature review of Energy Management (EM) Supply ChainManagement(SCM), Green Supply Chain Management(GSCM) and EnviromentalPerformance Indicators (EPI). This in order to be able to give normativerecommendations of how the SSS should act to reduce its energy consumption in itslocales and provide new insights on how EM, SCM, GSCM and EPI can be applied ineffect.

The contents of the school subject religion in Sweden, has gone through a radical change during the past century. With an origin of only treating Christianity and being a major cultural and social actor, it has developed into more of a multicultural and philosophical subject. The fact that the subject no longer has cultural recognition makes it more abstract and harder for students to relate to. Additionally, religion is experienced as a rather dull subject in school. My essay is therefore written to provide teachers encouragement of interest for religious education, by using humor. The well-known psychologist Jean Piaget claims play to be a prime state of learning.

Fo?r att uppra?ttha?lla en ekonomisk ha?llbarhet inom ett fo?retag kra?vs ett ansvarsfullt fo?retagande inom organisationer, vilket skapar behov av ett systematiskt arbetssa?tt med ekonomiska styrmedel. Olika styrmedel kan vara relevanta fo?r olika syften, varfo?r valet och anva?ndandet av dem a?r kritiskt att studera. Studien underso?ker da?rfo?r genom en komparativ fallstudie vilka faktorer som pa?verkar valet och anva?ndandet av styrmedel i sma?fo?retag i Sverige.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

Syfte och frågeställning:K3 är ett principbaserat regelverk och därför finns det ont om riktlinjer från lagstiftaren ochnormgivande organisationer. Fastighetsbranschen har på egen hand fått reda ut hurkomponentmetoden skall tillämpas i praktiken. Syftet med uppsatsen är att analysera hur denpraktiska övergången till komponentmetoden kan göras. Samt att belysa effekten som enförändring av redovisningsprinciper har på resultat och balansräkning.Metod:En kombinerad literaturstudie med en kvalitativ intervju om implementeringen avkomponentmetoden.Avgränsning:Studien begränsas till allmännyttiga bostadsbolag som har sin huvudsakliga verksamhet somuthyrare av bostäder. Fokus kommer att ligga på de kommunalt ägda bostadsbolagen inomStockholms stad, med stor tyngd hos Familjebostäder.Slutsattser:Uppsatsen identifierar ett antal valmöjligheter som finns vid övergången till K3.

The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

 In his book Wittgenstein on Rules and Private Language (1982) Saul Kripke claims that Wittgenstein argues for a certain form of scepticism in his book Philosophical Investigations (1953), namely a new form of philosophical scepticism, a result of Wittgenstein´s idea of language as language games. Nihilism, scepticism of meaning or of concept, constitutive scepticism are other commentators´ different names of the same phenomenon. The philosophy of Wittgenstein accounts for how our words, including the words of mathematics, have no meaning and there are no a priori justified objective facts as to what I mean about a word. We follow the rules blindly and without justification. We are unable to find any facts against this proposal.

Goodwill har under en längre tid varit ett av redovisningens stora problemområden. Debatten om redovisning av detta komplexa begrepp har pågått länge. Frågan om tidsperioden för avskrivningar eller om koncernmässig goodwill överhuvudtaget skall skrivas av har varit en av de mest omstridda redovisningsfrågorna.International Accounting Standards Board är ett oberoende organ vars åtaganden är att fastställa standarder inom redovisning och finansiell rapportering. IFRS är det regelverk som ges ut av IASB. Utvecklandet av IFRS sker genom en internationell process däralla intressenter (nationella normgivare, utgivare och användare av finansiella rapporter, revisorer mm) som berörs är beviljade att delge sin uppfattning.

Goodwill har under en längre tid varit ett av redovisningens stora problemområden. Debatten om redovisning av detta komplexa begrepp har pågått länge. Frågan om tidsperioden för avskrivningar eller om koncernmässig goodwill överhuvudtaget skall skrivas av har varit en av de mest omstridda redovisningsfrågorna.International Accounting Standards Board är ett oberoende organ vars åtaganden är att fastställa standarder inom redovisning och finansiell rapportering. IFRS är det regelverk som ges ut av IASB. Utvecklandet av IFRS sker genom en internationell process däralla intressenter (nationella normgivare, utgivare och användare av finansiella rapporter, revisorer mm) som berörs är beviljade att delge sin uppfattning.

The purpose of this randomized controlled study was to investigate the effect of internet- administered guided self-help for women suffering from psychological problems following traumatic childbirth. The eight-week treatment program consisted of written chapters based on cognitive behavioral therapy. 56 participants were randomly assigned to a treatment group (n = 28) or a waiting list group (n = 28).The results showed that post-traumatic symptoms decreased as a result of the treatment, with large within-group effects measured by both the Traumatic Event Scale (TES) (d = 1.33) and the Impact of Event Scale-Revised (IES-R) (d = 1.3). The difference between the groups was only significant when measured by the IES-R in which case the between-group effect was large (d = 0.97). The proportion of the participants who showed clinically significant improvement was considerably greater in the treatment group than in the waiting list group.

Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result.

Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

AbstractThe purpose of this study is to examine how Greece?s migration system functions and how immigration and asylum policies manifest themselves during the countries current severe economic crisis. More precisely, examining how the regulatory framework and policies regarding refugees' and migrant situation effects practical implementation. The research questions raised are; - How are refugees and other migrants' rights in Greece respected, from a legal, political and moral perspective? What impact can racism have on the treatment of refugees and other migrants? A contextual analysis of ideas through an analysis of the political programs/agendas was used and contrasted, through theories concerning racism, nationalism and globalization to further nuance the situation concerning refugees' rights.